PROCEDURE FOR REPORTING WRONGDOINGS AND IRREGULARITIES (WHISTLEBLOWING POLICY)
This procedure governs the protection at Diamant S.r.l. of persons reporting violations of European Union law and of national regulatory provisions pursuant to Italian Legislative Decree No. 24 of 03/10/2023 implementing Directive (EU) 2019/1937 of the European Parliament and Council of October 23, 2019.
The expression "whistleblower" stands for the employee or collaborator or self-employed worker or freelancer or consultant or trainee or administrator who reports, to the body entitled to intervene, violations or irregularities committed to the detriment of the interest of Diamant S.r.l. or the Public Entity. The purpose of the report must be to bring to light and prevent risks and situations detrimental to Diamant S.r.l., the Public Administration and with respect to the collective public interest.
The term "whistleblowing policy," on the other hand, stands for the reporting procedures as well as the actions provided for the protection of those who report a wrongdoing.
1. Purpose and aim of the procedure
The purpose of this procedure is to remove, on the one hand, any doubts and uncertainties in the whistleblower about how to make reports and, on the other hand, to dispel fears of retaliation or discrimination resulting from the report itself. Clear operational guidance is provided in the procedure about:
□ the subject of the report,
□ its content,
□ the recipients of the report
□ the forms of protection provided for the "whistleblower".
2. Subject of the report
The report may relate to behaviors, risks, crimes or irregularities committed or attempted to the detriment of Diamant S.r.l. or the public interest. It may not, however, concern grievances of a personal nature of the whistleblower or assertions/claims that fall under the discipline of the employment relationship, or relations with the supervisor or colleagues. Specifically, the report may concern actions or omissions, whether committed or attempted:
1. criminally relevant;
2. put in place in violation of the Codes of Conduct or other company provisions punishable by disciplinary action;
3. likely to cause pecuniary harm to Diamant S.r.l.;
4. likely to cause harm to the image of Diamant S.r.l.;
5. likely to cause harm to the health or safety of employees, users and citizens, or to cause harm to the environment;
6. cause harm to users or employees or others who carry out their activities at Diamant S.r.l.
3. Content of the report
The report must contain all the elements necessary to ascertain the merits of the facts that are the subject of the report, in order to enable the relevant manager to carry out the necessary verifications.
In particular, as provided in the UNLAWFUL CONDUCT REPORTING FORM, the report must contain:
□ the particulars of the person making the report, including professional qualification or position;
□ the date and place where the fact occurred;
□ the assessment of the seriousness of the act: whether the act is criminally relevant, whether it may cause pecuniary damage or damage to the image of Diamant S.r.l. or damage to health or the environment, etc.;
□ the description of the fact (conduct and event);
□ the author of the fact (giving personal details if known and, if not, any other information useful for identification);
□ any other persons with knowledge of the fact and/or able to report on it;
□ the reference to any documents and/or any other information that may confirm the validity of the facts stated.
The signature of the whistleblower with the place and date must be affixed at the bottom of the report. Anonymous reports will be considered only if they relate to facts of particular gravity and with adequately detailed and circumscribed content. The report should be produced on the appropriate UNLAWFUL CONDUCT REPORTING FORM, attached to this procedure and available at www.dmtcyling.com/policywhistleblowing. .
4. Recipients of the report and how to send it
The aforementioned report should be addressed to the Person in Charge of Whistleblowing Proceedings, Mr. Michele Ronchi. This documentation will be filed confidentially. The report can be submitted in the following ways:
(a) By sending it to the email address firstname.lastname@example.org. In this case, the identity of the whistleblower will be known only to the Person in Charge of Whistleblowing Proceedings, who will guarantee his or her confidentiality, except in cases where it is not enforceable by law.
(b) Verbally, by means of a statement made to and recorded by the Person in Charge of Whistleblowing Proceedings.
(c) Via website www.dmtcycling.com in the Whistleblowing policy section, via the special downloadable form, to be emailed to email@example.com.
5. Activities to verify the validity of the report
The Person in Charge of Whistleblowing Proceedings shall issue to the whistleblower an acknowledgement of receipt of the report within 7 days from the date of receipt, verify the merits of the report through any activity he or she deems appropriate, including the personal hearing of the whistleblower and any other persons who may report on the reported facts, in accordance with the principles of impartiality and confidentiality, and provide feedback on the report within 3 months from the date of the acknowledgement of receipt.
In the activity of handling and verifying the merits of the report, the Person in Charge of Whistleblowing Proceedings may have recourse to the cooperation of the relevant corporate structures. In the event that, upon completion of the verification activity, the report is found to be well-founded, the Person in Charge of the Whistleblowing Proceedings will, depending on the nature of the report, proceed to:
(a) file a complaint with the appropriate judicial authority;
b) communicate the result of the assessment to the Legal Representative of Diamant S.r.l., for the measures of competence, including disciplinary measures, if the prerequisites for disciplinary action exist, as well as any further actions that may be necessary to protect Diamant S.r.l.
6. Forms of whistleblower protection
Diamant S.r.l. is committed to:
□ protecting the confidentiality of the whistleblower's identity,
□ prohibiting discrimination against the whistleblower;
With the exception of cases in which liability for libel and slander can be established under the provisions of the Italian Criminal Code and cases in which anonymity cannot be enforced by law, the identity of the whistleblower is protected in any context following the report and cannot be disclosed without his or her express consent.
With respect to a whistleblower who makes a report under this procedure, no form of retaliation or discriminatory measures, whether direct or indirect, for reasons directly or indirectly related to the report shall be allowed. A whistleblower who believes that he or she has been discriminated against because he or she has reported an offence must give detailed information on the discrimination that has occurred to the Person in Charge of Whistleblowing Proceedings, who will assess the existence of the elements and then, in turn, report on what has happened to top management for investigation and action.
7. Responsibilities of the whistleblower
This procedure is without prejudice to the criminal and disciplinary liability of the whistleblower in the event of libelous or defamatory reporting under the Italian Criminal Code and Art. 2043 of the Italian Civil Code.
Any forms of abuse of this procedure, such as manifestly opportunistic reports and/or those made for the sole purpose of harming the accused party or others, and any other hypothesis of improper use or intentional instrumentalization of the institution that is the subject of this procedure, are also a source of liability in disciplinary and other competent fora.